Bombay High Court Reviews Advance Ruling Holding Business Support Services Payments Taxable as Fees for Technical Services Under India-UK DTAA. Court Examines Whether 'Make Available' Requirement in Article 13.4(c) is Satisfied and Whether Withholding Tax Obligation Under Section 195 of Income Tax Act, 1961 Arises....
The writ petition before the Bombay High Court arose from an order of the Authority for Advance Rulings (AAR) dated 17 January 2012, which held that payments made by Shell India Markets Private Limite...




